Section 19515.

Latest version.

The certificate of the Franchise Tax Board does not relieve the estate for which the fiduciary acts of liability for any amounts which are due and unpaid at the time the certificate is issued or which may become due from the decedent or estate after the issuance of the certificate. It also does not relieve the fiduciary of the liability imposed by Section 19516.

(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)

                    
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